It is narrated from Masruq (may Allah have mercy on him): Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said: The maternal aunt is in the rank of the mother, and the paternal aunt is in the rank of the father, and the niece is in the rank of the brother, and every relative by womb (kin) is in the rank of the one who is the closest relative to the deceased, as long as there is no closer heir.